Central Act - Law Dictionary Search Results
Home Dictionary Name: central act Page: 5Manufacture
Manufacture, implies a change but every change is not manufacture. But something more is necessary and there must be transformation, a new and different article must emerge having a distinctive name, character or use, Hindustan Poles Corporation v. Commissioner of Central Excise, (2006) 4 SCC 85: (2006) 4 JT 185: (2006) 3 SCALE 601: (2006) 4 SLT 445: (2006) 3 SCJ 645: (2006) 6 SCJ D 230: (2006) 145 STC 625: (2006) 196 ELT 400.Manufacture, implies a change, but every change is not manufacture and yet every change of an article is the result of treatment, labour and manipulation. But something more is necessary and there must be transformation; a new and different article must emerge having a distinctive name, character or use, Union of India v. Delhi Cloth and General Mills, AIR 1963 SC 791.Implies a change, but every change is not manufacture and yet every change of an article is the result of treatment, labour and manipulation. But something more is necessary and there must be transfo...
Central Criminal Court
Central Criminal Court. This court was created by the (English) Central Criminal Court Act, 1834 (4 & 5 Wm. , c. 36), for the trial of all cases of treasons, murders, felonies, and misdemeanours committed within the county of Middlesex, and in certain specified parts of the counties of Essex, Kent, and Surrey, all of which constitute one county for the purpose of the Act, and also commissions of goal delivery to deliver the goal of Newgate of the prisoners therein charged with any of the offences aforesaid. The Court consists of the Lord Mayor and Aldermen and also of the Judges; and there are twelve sessions held in every year, at times fixed by four or more of the judges of the High Court, (English) (Judicature Act, 1925, s. 74). The 17th section of the Act authorizes the Court to try offences committed on the high seas; and the (English) Central Criminal Court Act, 1856 (19 & 20 Vict. c. 16) [see (English) Palmer's Act], authorizes the King's Bench Division of the High Court to orde...
Goods
Goods, Computer programs are the product of an intellectual process, but once implanted in a medium they are widely distributed to computer owners. An analogy can be drawn to a compact-disc recording of an orchestral rendition. The music is produced by the artistry of musicians and in itself is not a 'good', but when transferred to a laser-readable disc it becomes a readily merchant-able commodity. Similarly, when a professor deliv-ers a lecture, it is not a good, but, when transcribed as a book, it becomes a good. That a computer program may be copyrightable as intellectual property does not alter the fact that once in the form of a floppy disc or other medium, the program is tangible, moveable and available in the marketplace. The fact that some programs may be tailored for specific purposes need not alter their status as 'goods' because the Code definition includes 'specially manufactured goods', Advent Systems Ltd. v. Unisys Corpn., 925 F. 2d 670 3dCir 1991. Associated Cement Compa...
Adjudicating authority
Adjudicating authority, means an officer appointed by the Central Government under sub-s. (1) of s. 16 of the Act. [Foreign Exchange Management (Adjudica-tion Proceedings and Appeal Rules, 2000), R. 2 (b)](ii) Means an officer authorised under sub-s. (1) ofs. 16. [Foreign Exchange Management Act, 1999(42 of 1999), s. 2 (a)](iii) Means any authority competent to pass any order or decision under this Act but does not include the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963, Commissioner of Central Excise (Appeals) or Appellate Tribunal. [Central Excise Act, 1944 (1 of 1944), s. 2 (a)](iv) Means any authority competent to pass any order of decision under this Act, but does not include the Board, Commissioner (Appeals) or Appellate Tribunal. [Customs Act, 1962 (52 of 1962), s. 2 (1)](v) Means the authority specified in, or under, state s. 13. [Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), s. 2 (a)]...
Person
Person, a Hindu Undivided Family is a person, Kshetra Mohan-Sannyasi Charan Sadhukhan v. Commissioner of Excess Profit Tax, West Bengal, AIR 1953 SC 516.According to company law it does not mean an unregistered firm, Firm Pannaji v. Devichand Kapurchand, 99 IC 640.Person, does not include court, Kharka Gigabhai Mavji v. Soni Jagjivan Kanji, (1979) 20 Guj LR 256.Person, implies only an individual and does not bear scrutiny when construed in the case of a company, a firm of partners or an association of persons, J.K. Industries Ltd. v. Chief Inspector of Factories and Boilers, (1997) SCC (205) 1.Person, in an Act of Parliament passed after 1st January, 1890, includes 'any body of persons corporate or unincorporate' unless the contrary intention appears, Interpretation Act, 1889, s. 19. A corporation, such as a limited company, may be a 'respectable and responsible person' within the meaning of a covenant against assignment in a lease, Willmott v. London Road Car Co., (1910) 2 Ch 525. A c...
Sale price
Sale price, 'Sale Price' means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery of the cost of installation in case where such cost is separately charged and the expression 'purchase price' shall be construed accordingly, Shree Gopal Industries Ltd. v. State of Rajasthan, AIR 1971 SC 2054: (1971) 2 SCC 532.(ii) Under s. 4 of the Madhya Pradesh General Sales Tax Act, 1958 the liability to pay tax is that of the dealer. The purchaser has no liability to pay tax. There is no provision in the Act from which it can be gathered that the Act imposes any liability on the purchaser to pay the tax imposed on the dealer. If the dealer passes on his tax burden to his purchasers he can only do it by au...
Tax
Tax [fr. tasg, Wel.; taxe, Fr. and Dut.], an impost; a tribute imposed on the subject; an excise; tallage.A monetary charge imposed by government on persons, entities or properly to yield public revenue, Black's Law Dictionary, 7th Edn., p. 1469.Some general principles of taxation have been said to be:-(1) The subjects of every State ought to contribute to the support of the Government as nearly as possible in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the State. In the observation or neglect of this maxim consists what is called the equality or inequality of taxation.(2) The tax which each individual is bound to pay ought to be certain and not arbitrary. The time of payment, the manner of payment, the quality to be paid, ought all to be clear and plain to the contributor, and to every other person.(3) Every tax ought to be levied at the time, or in the manner, in which it is most likely to be co...
Public servant
Public servant, has the same meaning as in s. 21 of the Indian Penal Code. [Arms Act, 1959 (54 of 1959), s. 2(1)(j)]Public servant has the same meaning as in s. 21 of the Indian Penal Code. [Wealth-tax Act, 1957 (27 of 1957), s. 2]Public servant shall have the meaning assigned to it in s. 21 of the Indian Penal Code. [Protection of Human Rights Act, 1993 (10 of 1994), s. 2 ]The chairman of the managing committee of a muni-cipality is a 'public servant' within the meaning of the s. 2; Maharudrappa Danappa Kesarappanavar v. State of Mysore, AIR 1961 SC 785: (1962) 1 SCR 129.(ii) The Minister is a 'public servant'. In accordance with the instructions issued by the Government he was to preside over the meetings of the Advisory Committee. He was doing so as a Minister andin execution and discharge of his duty as such public servant, Dattatraya Narayan Patil v. State of Maharashtra, AIR 1975 SC 1685: (1976) 1 SCC 11: (1975) Supp SCR 145.(iii) For the purposes of this Act, 'public servant' me...
Active duty
Active duty, in relation to a person subject to this Act, means any duty as a member of the Force during the period in which such person is attached to, or forms part of, a unit of Force-(i) which is engaged in operations against an enemy, or (ii) which is operating at a picket or engaged on patrol or other guard duty along the borders of India, and includes duty by such person during any period declared by the Central Government by notifica-tion in the Official Gazette as a period of active duty with reference to any area in which any person or class of persons subject to this Act may be serving. [Border Security Force Act, 1968, s. 2 (1)(a)]Means the duty to restore and preserve order in any local area in the event of any disturbance therein. [Central Reserve Police Force Act, 1949 (66 of 1949), s. 2 (a)]Means, in relations to a person subject to this Act means any duty as a member of the Force during the period in which such person is attached to, or forms part of, a unit of the For...
Centralization
The act or process of centralizing or the state of being centralized the act or process of combining or reducing several parts into a whole as the centralization of power in the general government the centralization of commerce in a city...
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